ACCOUNTING INVOICE BILL ACCOUNTS

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ACCOUNTING

INVOICE / BILL / ACCOUNTS / CHECK (AE) / RECEIPT 1. 2. 3. 4. 5. 6. A statement of money owed for goods or services supplied. BILL / INVOICE a slip or ticket showing the amount owed, esp. a bill for food or beverages consumed (AE) CHECK A document sent by a seller to a customer with details of goods or services that have been provided, their price, and the payment date. INVOICE A written statement showing that you have received money, goods or services. RECEIPT An arrangement between a bank and a customer that allows the customer to pay in and take out money. ACCOUNT The complete set of records showing money coming into or going out of a business, its profits and its financial situation. ACCOUNTS

INVOICE / BILL / ACCOUNTS / CHECK (AE) / RECEIPT 1. A statement of money owed for goods or services BILL (invoice) supplied. 2. A slip or ticket showing the amount owed, esp. a bill for food or beverages consumed (AE). CHECK 3. A document sent by a seller to a customer with details of goods or services that have been provided, their price, and the payment date. INVOICE 4. A written statement showing that you have received money, goods or services. RECEIPT 5. An arrangement between a bank & a customer that allows the customer to pay in & take out money. ACCOUNT 6. The complete set of records showing money coming into or going out of a business, its profits and its financial situation. ACCOUNTS RAČUN Croatian term:

FILL IN THE GAPS. 1. 2. 3. 4. 5. check/bill Could we have the _____, please? bill The _______ for the repairs came to $650. account My salary is paid into my bank ____. bill Have you paid the phone _______? accounts The _____for last year showed a profit of $2 million. invoice 6. The manufacturer sent the _____for two typewriters. receipt 7. Make sure you are given a _______ for everything you buy.

Accounting (& financial statements) • What is accounting? • What skills do accountants need? → Handout: Accounting → MK, p 95, Vocabulary 2 1 cost accounting 2 tax accounting 3 auditing 4. accounting 5 managerial account. 6 creative accounting → comment on the cartoon or window dressing 7 bookkeeping

What skills do accountants need? 1 cost accounting 2 tax accounting 3 auditing • analytical ability & mathematical competence • thorough knowledge of tax laws and accounting • strong analytical skills and honesty 4 managerial account. • analytical ability & math 5 creative accounting • strong analytical skills and dishonesty or window dressing • accuracy and concentration, 6 bookkeeping mathematical ability

→ MK, p 96, Vocabulary 4: Common word combinations • • • Calculate liabilities Calculate taxes Keep records Pay liabilities Pay taxes Receive income Record expenditure Record income Record transactions • Value assets • Value liabilities

ACCOUNTING + FINANCING

HW: RB, p 70 Financial reporting and the annual report I Read, fill in: note-form summary II Match these terms to their definitions III Fill in the missing words IV Which financial statements are defined below?

Accounting cont. Tic-tac-toe → MK, p 95, Vocabulary 1 1 B 2 B 3 B 6 C 7 A 8 B 4 A 9 A 5 C 10 A

TALK ABOUT: Financial reporting and the annual report Use note-form summary (RB, p 70)

Accounting cont. → MK, p 96, Task 3 → RB, p 71 HW: RB, p 72 - 75 - Read about financial statements carefully Look up the words you do not know Do all exercises Compare financial statements of the same kind (RB, MK & link on my website)

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